Integration of corporate social responsibility into the controlling system

Abstract

The article presents the results of research into the trends in the development of controlling as an economic-analytical, coordinating, management information system. The influence of corporate social responsibility on the formation of the controlling system is highlighted as a modern trend. It is proposed to supplement the controlling model with an additional sub-process – social controlling, which is explained by the spread of manifestations of social responsibility in society and business. A modern practical manifestation of social controlling in business is the compliance system. The expediency of the development of social controlling of the enterprise due to the inclusion of work with the territory of presence and ecology, interaction with partners, state authorities, local self-government, and public organizations has been determined.